• Login
    View Item 
    •   Digital Collections Home
    • South Carolina State Documents Depository
    • Budget and Control Board
    • Division of State Human Resources
    • Certified Public Manager Projects (1996-2015)
    • View Item
    •   Digital Collections Home
    • South Carolina State Documents Depository
    • Budget and Control Board
    • Division of State Human Resources
    • Certified Public Manager Projects (1996-2015)
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    Browse

    All Digital CollectionsCollectionsDateAuthorsTitlesSubjectsThis CollectionDateAuthorsTitlesSubjects

    My Account

    LoginRegister

    ORS Audit Department Work Paper Preparation and Work Paper Review Process Standardization

    • File:CPM_ORS_Work_Paper_Process_2015-02-03.pdf
      Description:PDF file
      MIME type:application/pdf
      File Size:4.945Mb
    Author
    Sullivan, Daniel
    South Carolina Certified Public Manager Program
    Subject
    South Carolina Office of Regulatory Staff. Audit Department
    One essential function of the South Carolina Office of Regulatory Staff's Audit Department is to ensure that utilities file accurate and properly supported rate case applications. Without audit department review, utilities could purposely misstate financial information on rate case applications to obtain higher rates, more profit and more return for their shareholders, while unduly penalizing rate payers. Currently within the audit department, there are four audit manager's whose teams are completing audits, preparing work papers, and reviewing audit work papers differently. Managers and staff are following their own individual established processes, preparation and documentation standards. The purpose of this project is to investigate work paper preparation techniques, standards, practices, etc. with the goal of standardizing the audit department's audit processes, work paper preparation and work paper review processes. Standardization will assist in eliminating any discrepancies between managers and staff in the way audits are conducted and documented.
    URI
    http://hdl.handle.net/10827/19806
    Collections
    • Certified Public Manager Projects (1996-2015)
    Thumbnail
    View/Open
    PDF file (4.945Mb)
    Date
    2010-02-03
    Metadata
    Show full item record
    Date Accessioned2015-10-21T15:25:31Z
    Date Available2015-10-21T15:25:31Z
    Item Formatapplication/pdf
    Media TypeDocument
    Item LanguageEnglish
    PublisherSouth Carolina State Library
    Digital CollectionSouth Carolina State Documents Depository
    RightsCopyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.
    TypeText
    Digitization Specifications300ppi, Canon imageFORMULA DR-9050C scanner with CapturePerfect 3, archival and online file is PDF/A-1b.
    

    SC State Library Information

    © 2023  South Carolina State Library
    DSpace Express is a service operated by 
    Atmire NV